2009 (6) TMI 58

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....Shri Vijay Kumar, SDR, for the Respondent. [Order per D.N. Panda, Judicial Member]. - Ld. Counsel Shri. G.C. Babbar, submits that this appellant is a Public Sector undertaking providing telephone services. It is quite practical that bills of certain months are not realized in every month for the service provided. Service is also provided from different points but at the initial stage this appel....

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....o any month either in the same month (i.e. for March) or by 5th of the next month, they were filing the return half-yearly and they have adjusted excess payment made in some months against short payments in other months. In fact, they have, in net, paid more for the half-year ending 30.9.05. 2. Considering that the assessment were provisional the Stay Application was allowed. 3. Ld. Counsel,....

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....folder showing provisional assessment was going on. Also he agrees that this provisional assessment aspect has been examined by the Tribunal, when the stay order was passed. There is no difficulty for the Department to conclude the assessment finally taking all provisional assessment figures take into consideration and all pleading of the appellant. But he specifically points out that when the app....

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....mstances, we hold that the applicant has made out a case for waiver of pre-deposit of dues as per the impugned order. Accordingly, we waive the pre-deposit of dues and stay recovery of the same till disposal of the appeal." 6. We are unable to appreciate that how such a demand primarily can arise without provisional assessment being concluded by a final assessment.  Both sides agree with p....